GENERAL ASSEMBLY OF NORTH CAROLINA
1991 SESSION
CHAPTER 479
AN ACT TO SIMPLIFY AND MODERNIZE PRIVILEGE LICENSE TAXES RELATING TO DRY CLEANERS AND LAUNDRIES.
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-74 reads as rewritten:
"§ 105-74. Pressing clubs, dry cleaning plants, and hat blockers.
(a) Location
License. Every person person, firm, or corporation engaging
in the business of operating a dry cleaning plant, pressing club cleaning,
pressing, or hat blocking establishment business shall apply
for and procure obtain from the Secretary of Revenue a State
license for each place of business and shall pay a license tax. The
license tax is for the privilege of conducting such a business, and
shall pay for such license a tax of fifty dollars ($50.00). engaging in
the business. If a place of business does not solicit outside the county
where the place of business is located, the license tax is fifty dollars
($50.00). If a place of business solicits outside the county where the
place of business is located, the license tax is one hundred dollars ($100.00).
Every person, firm, or corporation, soliciting cleaning
work and/or pressing in any city or town where the actual cleaning and/or
pressing is done in a cleaning plant or press shop located outside the city or
town wherein said cleaning work and/or pressing is solicited shall procure from
the Secretary of Revenue a State license for the privilege of soliciting in
said city or town, and pay for the same a tax of fifty dollars ($50.00). This
shall not apply to soliciting in cities or towns where there is no cleaning
plant, press shop or established agency with fixed place of business, provided
that the solicitor shall have paid a State and municipal license tax in this
State.
(b) Soliciting
License. Every person, firm firm, or corporation
engaged in the business of soliciting dry cleaning and/or or pressing
work to be done by a dry cleaning plant which has not paid a place of
business that is not liable for the State license tax levied herein in
subsection (a) shall pay a tax of two hundred dollars ($200.00) one
hundred dollars ($100.00). for each vehicle used in carrying the dry
cleaning and/or pressing work, and the license issued by the Secretary of
Revenue shall be carried The holder of a soliciting license shall carry
the license in the cab of any vehicle so employed. used in
soliciting in this State.
(c) Local
Licenses. A municipality may tax each place of business that is taxed
under subsection (a) and is located in the municipality. The tax may not
exceed the rate provided in subsection (a). Counties and municipalities
may tax each business taxed under subsection (b). The tax may not exceed
the rate provided in subsection (b). Counties, cities and towns
may levy a tax upon such persons, firms or corporations not in excess of that
levied by the State.
Cities and towns of under 10,000 population may levy a
license tax not in excess of twenty-five dollars ($25.00); cities and towns of
10,000 population and over may levy a license tax not in excess of fifty
dollars ($50.00). Counties shall not levy a license tax on the business taxed
under this section.
Counties, cities and towns may not collect a privilege
license tax under this section unless the State license tax, if due, has been
first paid.
Definitions: (d) Definitions.
For the purpose of this section, the The following
definitions shall apply: apply in this section:
(1) Dry
cleaning, pressing, or hat blocking business. A place of business where
the service 'Dry cleaning, and/or hat blocking, and/or pressing
establishments' shall mean any place of business, establishment or vehicle
wherein the services of dry cleaning, wet cleaning as a process incidental
to dry cleaning, spotting and/or spotting, pressing, finishing
and/or finishing, or reblocking hats, garments, or wearing apparel
of any kind is performed.
(2) Place of business. A fixed place at which a business is maintained.
(3) 'Soliciting'
as used herein shall mean the acceptance of any Soliciting.
Accepting an article or a garment to be dry cleaned and/or
pressed. or pressed by taking physical possession of the article or
garment.
"Person"as used herein shall mean any person,
firm, corporation, partnership, or association.
(e) Scope. This
section shall does not apply to any bona fide student of any
college or university in this State operating such a pressing or
dry cleaning business at such the college or university during
the school term of such the college or university.
A person, firm, or corporation required to be licensed under this section is not required to procure the license under G.S. 105-102.5 for the same location."
Sec. 2. G.S. 105-85 reads as rewritten:
"§ 105-85. Laundries.
(a) Laundry
License. Every person, firm, or corporation engaged in the business
of operating a laundry, including wet or damp wash laundries and businesses
known as "launderettes,""launderalls"and similar
type businesses, where steam, electricity, or other power is used, or who
engages in laundry, or engaged in the business of supplying or
renting clean linen or towels linen, towels, or wearing apparel,
shall apply for and obtain from the Secretary of Revenue a State license for
each place of business and shall pay a license tax. The license tax is for
the privilege of engaging in such business, and shall pay for such license a
tax of fifty dollars ($50.00). the business. If a place of
business does not solicit outside the county where the place of business is
located, the license tax is fifty dollars ($50.00). If a place of
business solicits outside the county where the place of business is located,
the license tax is one hundred dollars ($100.00).
(b) Definitions. The following definitions apply in this section:
(1) Laundry.
A business where steam, electricity, or other power is used to clean fabric,
including a wet or damp wash laundry, a launderette, a launderall, or a similar
business. The term 'launderettes and launderalls' means 'Launderettes
and launderalls' shall mean commercial establishments in which automatic
washing machines and dryers are installed for the use of individual customers,
including those which that contain coin-operated or
coin-activated washing machines. However, 'launderettes and launderalls'
shall machines; however, the term does not include persons who
own or operate apartment buildings in which they provide such these
machines are provided for the exclusive use and convenience of
tenants therein, nor shall such persons be considered to be engaged in any
'similar type business.' of the buildings.
(2) Place of business. A fixed place at which a business is maintained.
(3) Soliciting. Accepting an article or a garment to be laundered by taking physical possession of the article or garment.
Every person, firm, or corporation soliciting laundry work
or supplying or renting clean linen or towels or wearing apparel in any city or
town, outside of the city or town wherein said laundry or linen supply or towel
supply or wearing apparel supply business is established, shall procure from
the Secretary of Revenue a State license and shall pay for such license a tax
of fifty dollars ($50.00) for the privilege of soliciting therein. The
additional tax levied in this paragraph shall apply to the soliciting of
laundry work or linen supply or towel supply work or wearing apparel supply
work in any city or town in which there is a laundry, linen supply or towel supply
or wearing apparel supply establishment located in the said city or town. The
soliciting of business for or by any person, firm, or corporation engaged in
the business of laundry work and/or supplying or renting clean linen or towels
or wearing apparel shall and the same is hereby construed to be engaging in the
said business.
(c) Soliciting
License. Every person, firm firm, or corporation
engaged in the business of soliciting laundry work to be done by a laundry
or plant which has not paid place of business that is not liable for the
State license tax levied herein in subsection (a) shall pay a tax
of two hundred dollars ($200.00) one hundred dollars ($100.00). for
each vehicle used in carrying the laundry work, and the license issued by the
Secretary of Revenue shall be carried The holder of a soliciting license
shall carry the license in the cab of any vehicle used in soliciting in
this State. so employed. Counties, cities and towns may levy a tax
upon such persons, firms or corporations not in excess of that levied by the
State.
(d) Scope. A person, firm, or corporation required to be licensed under this section is not required to procure the license under G.S. 105-102.5 for the same location.
(e) Local
Licenses. A municipality may tax each place of business that is taxed
under subsection (a) and is located in the municipality. The tax may not
exceed the rate provided in subsection (a). Counties and municipalities
may tax each business taxed under subsection (c). The tax may not exceed
the rate provided in subsection (c). Counties, cities and towns,
respectively, may levy a license tax not in excess of twelve dollars and fifty
cents ($12.50) on any person, firm, or corporation engaged in the business of
laundry work and/or supplying or renting clean linen or towels or wearing
apparel in instances when said work is performed outside the said county or
town, or when the linen or towels or wearing apparel are supplied by business
outside said county or town. Cities and towns may levy a license tax not in
excess of fifty dollars ($50.00) on any other person, firm or corporation
engaged in the business of laundry work and/or supplying or renting clean linen
or towels or wearing apparel. Counties, cities and towns may not collect
a privilege license tax under this section unless the State license tax, if
due, has been first paid."
Sec. 3. This act becomes effective July 1, 1991.
In the General Assembly read three times and ratified this the 2nd day of July, 1991.
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James C. Gardner
President of the Senate
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Daniel Blue, Jr.
Speaker of the House of Representatives